# Due Date for Issue of Invoice – Goods [Section 31]
The due date of invoice is one limb of the ToS test for goods (FCM). Knowing the due date in each scenario is mandatory.
## Scenarios & Due Dates
| Scenario | Due Date of Invoice |
|---|---|
| (A) Movement of goods involved (by supplier or recipient) | Before or at the time of removal of goods |
| (B) Movement NOT involved (e.g., installation contracts, goods made available on-site) | Before or at the time of making goods available to recipient |
| (C) Continuous supply of goods (gas through pipeline, etc.) | Before or at the time of: issuance of periodical statement OR receipt of periodical payment (whichever is the actual trigger date — due date is not relevant here) |
| (D) Sale on approval or return basis | Earlier of: time of approval / supply, OR 6 months from removal |
| (E) Recipient liable to self-invoice under RCM (supplier unregistered) | Within 30 days of receipt of such supply of goods |